South Dakota 11 — Equalization, Review And Correction Of Assessments
- 10-11-1 — County auditor to add omitted property to assessment rolls.
- 10-11-2 — Correction of assessment rolls by addition of property and valuation.
- 10-11-3 — Notice to property owner or occupant to show cause before addition of property toassessment rolls.
- 10-11-4 — Addition of property and valuation after failure of owner to show cause againstassessment.
- 10-11-5 — Extension of omitted tax to tax list--Certification to county treasurer--Warrant forcollection--Evidence filed by county auditor.
- 10-11-6 — Notice mailed to taxpayer of addition of omitted property.
- 10-11-7 — Entry of omitted taxes on duplicate tax list--Collection.
- 10-11-8 — Power of state department to direct addition of omitted property--Procedure.
- 10-11-9 — Change of assessment roll or tax list to correct error in name of taxpayer, descriptionor quantity of real property.
- 10-11-10 — Change of tax lists to correct error in computation or extension.
- 10-11-11 — Change of assessment and tax lists to add omitted property discovered by treasurer.
- 10-11-12 — Form of amendments to tax lists.
- 10-11-13 — Composition of local boards of equalization--Time and place of annual meeting.
- 10-11-13.1 — , 10-11-13.2. Repealed.
- 10-11-14 — Quorum of a local board of equalization--Adjournment from day to day--Timeallowed to complete equalization--Participation by school board members.
- 10-11-15 — Clerk of local equalization board--Minutes--Form of action--Adjournment in absenceof quorum.
- 10-11-16 — Appeal to local board of equalization--Notice of appeal.
- 10-11-16.1 — Appeals--Notice of decision by local board of equalization.
- 10-11-17 — Repealed.
- 10-11-18 — Repealed.
- 10-11-19 — Addition of omitted property by local board--Procedure for assessment.
- 10-11-20 — Notice to taxpayer before increase in assessment by local board.
- 10-11-21 — Delivery of equalized assessment roll to director of equalization--Acceptance bycounty commissioners.
- 10-11-22 — Right of appeal from local board to county board of equalization.
- 10-11-23 — Method of appeal to county board.
- 10-11-24 — Repealed.
- 10-11-25 — Composition of county board of equalization--Oath of office--Time, place andduration of meetings.
- 10-11-26 — Powers of county board of equalization--Corrections--De novo appeals.
- 10-11-26.1 — Notice of decision by county board of equalization--Publication of minutes.
- 10-11-27 — Complaint to local board required before consideration by county board.
- 10-11-28 — Repealed.
- 10-11-29 — Addition of omitted property by county board--Procedure for assessment.
- 10-11-30 — Repealed.
- 10-11-31 — Changes in real property assessments not to create inequalities requiring completereassessment.
- 10-11-32 — , 10-11-33. Repealed.
- 10-11-34 — Advance notice required before increase in individual assessment.
- 10-11-35 — Repealed.
- 10-11-36 — , 10-11-37. Repealed.
- 10-11-38 — , 10-11-39. Repealed.
- 10-11-40 — Record of county board proceedings maintained by auditor--Copy transmitted toDepartment of Revenue and Regulation.
- 10-11-41 — Correction of assessment lists to show changes by county board--Abstracts of lists.
- 10-11-42 — Appeal from county board to Office of Hearing Examiners--Notice by county board--Procedure--Right of appeal to circuit court preserved.
- 10-11-42.1 — Powers of secretary of revenue and regulation--De novo appeals.
- 10-11-42.2 — Notice of decision by Office of Hearing Examiners.
- 10-11-43 — Appeal from Office of Hearing Examiners to circuit court.
- 10-11-44 — Appeal from county board of equalization to circuit court.
- 10-11-45 — Docketing and hearing of appeals to circuit court--Combining decisions in appeal.
- 10-11-45.1 — Circuit court may award costs against unsuccessful appellant.
- 10-11-46 — Repealed.
- 10-11-47 — Assessments within equalization jurisdiction of secretary of revenue and regulation.
- 10-11-48 — Percentage changes by secretary of revenue and regulation in real propertyassessments within county.
- 10-11-49 — Repealed.
- 10-11-50 — Evidence required for percentage change in assessments--Rate of change not to befractional.
- 10-11-51 — Certification to county auditors of percentage changes made by secretary of revenueand regulation--State levy certified.
- 10-11-52 — Assessments not invalidated by late transmittal of certificate.
- 10-11-53 — Correction of assessment lists to show changes made by state board--Fractionalamounts.
- 10-11-54 — Directors of equalization to report data on assessed valuation and sales to statedepartment.
- 10-11-55 — Annual studies by department of assessment to sales ratios.
- 10-11-55.1 — Repealed.
- 10-11-56 — Arms-length transactions included in departmental studies.
- 10-11-56.5 — Repealed.
- 10-11-57 — Assessed valuation used in application of studies to agricultural land.
- 10-11-58 — Computation of median level of assessment in each county.
- 10-11-59 — Computation of coefficient of dispersion for each county.
- 10-11-60 — Publication of findings from assessment to sales ratio studies.
- 10-11-61 — Repealed.
- 10-11-62 — Repealed.
- 10-11-63 — Definition of terms.
- 10-11-64 — Annual valuation of property within municipality.
- 10-11-65 — Appeal from assessment to sales ratio studies.
- 10-11-66 — Consolidated board of equalization authorized--Membership.
- 10-11-67 — Filing complaint with consolidated board.
- 10-11-68 — Consolidated board to hear valuation, classification, and assessment questions--Adjustments in assessment roll.
- 10-11-69 — Assessment of omitted property by consolidated board.
- 10-11-70 — Notice of raise in assessment by consolidated board.
- 10-11-71 — Voting on property valuation by consolidated board--Oath of board members--Annual session.
- 10-11-72 — Authority of consolidated board of equalization.
- 10-11-73 — Written notice of consolidated board decisions.
- 10-11-74 — Placement of omitted property on taxing district books by consolidated board.
- 10-11-75 — Reassessment of taxing district caused by consolidated board decision prohibited.
- 10-11-76 — Appeal of consolidated board of equalization's decision.
- 10-11-77 — Application of §§ 10-11-13 to 10-11-31.
- 10-11-78 — Supreme Court may award attorney fees against unsuccessful appellant--Motion andstatement of costs.